Yes—an appeal pre-deposit can be refundable, and section 115 of the CGST Act provides interest when an amount paid under section 107(6) or section 112(8) has to be refunded because of an order of the Appellate Authority or Appellate Tribunal. The statutory interest period runs from the date you paid the qualifying amount until the date it is refunded. The applicable rate is the rate notified under section 56, so confirm the rate in force for the relevant period rather than relying on an old percentage.
The practical route is an electronic FORM GST RFD-01 with the order and payment evidence required for the refund category. A special procedure applies where an earlier refund claim was rejected in FORM GST RFD-06: CBIC Circular No. 111/30/2019-GST (3 October 2019) directs taxpayers to file a fresh RFD-01 under “Refund on account of assessment/provisional assessment/appeal/any other order.”
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What counts as a GST appeal pre-deposit?
A GST appeal pre-deposit is the amount a taxpayer pays to meet the statutory condition for filing an appeal. For this article, the relevant payments are those made under section 107(6) for an appeal to the Appellate Authority and under section 112(8) for an appeal to the Appellate Tribunal.
The deposit is separate from the disputed tax, interest or penalty that may remain under challenge. Paying the required amount allows the appeal to proceed; it does not by itself decide whether the original demand was correct. If the appellate decision results in an amount that must be returned, section 115 is the specific interest provision to examine.
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Do not treat every payment made during litigation as a section 107(6) or 112(8) pre-deposit. First identify the statutory provision under which the amount was paid and retain the payment reference, ledger entry or challan that proves it.
When section 115 creates an interest entitlement
Section 115 applies when an amount paid under section 107(6) or section 112(8) is required to be refunded consequent to an order of the Appellate Authority or the Appellate Tribunal. In that situation, the section provides interest at the rate specified under section 56.
The important timing rule is different from the ordinary delayed-refund rule: for a qualifying appeal pre-deposit, interest is calculated from the date the amount was paid through the date it is refunded. The relevant payment date should therefore be supported by the electronic cash ledger, electronic credit ledger, challan, or other official payment record.
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Section 115 does not establish a fixed percentage in the Act itself. The rate is tied to the rate specified under section 56 and may be changed by notification. Check the rate applicable to the taxpayer’s dates and the current consolidated law before preparing a computation.
Why section 56 should not be used as a substitute for section 115
Section 56 generally deals with interest where a refund is delayed beyond 60 days from receipt of a refund application. Its proviso addresses certain refunds arising from orders that have attained finality. That framework is not the same as section 115’s express start date for a qualifying appeal pre-deposit.
For a section 107(6) or 112(8) deposit, begin the analysis with section 115 and the order that makes the amount refundable. Use the section 56 rate as directed by section 115, but do not automatically replace the section 115 payment-to-refund period with the general 60-day calculation.
Which situation are you in?
| Situation | Likely filing route | Key evidence to assemble |
|---|---|---|
| Amount paid under section 107(6), followed by an Appellate Authority order requiring refund | Electronic RFD-01 for the applicable refund category; examine section 115 interest | Appellate order, payment reference and proof of the section 107(6) amount |
| Amount paid under section 112(8), followed by an Appellate Tribunal order requiring refund | Electronic RFD-01 for the applicable refund category; examine section 115 interest | Tribunal order, payment reference and proof of the section 112(8) amount |
| Earlier refund application rejected in RFD-06 and a later order allows the refund | Fresh RFD-01 under “Refund on account of assessment/provisional assessment/appeal/any other order” | Favourable order, RFD-06 rejection or challenged order, order number/date/authority and related records |
| Credit-ledger amount was debited and remains unre-credited while the appeal was pending | Follow the fresh-claim treatment described in Circular No. 111/30/2019-GST, if that circular’s facts match your case | Electronic credit ledger history, original debit evidence and the appellate or other favourable order |
This table separates fact patterns; it is not a guarantee that every refund will be approved. The legal basis, order wording, payment route and current portal requirements must match the individual claim.
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Check eligibility before opening RFD-01
Complete these checks first. They prevent a claim from being filed under the wrong category or without proof of the statutory deposit.
- Identify the provision: confirm that the payment was made under section 107(6) or section 112(8), not merely that it was made while an appeal or recovery dispute existed.
- Read the operative order: determine whether the Appellate Authority or Appellate Tribunal actually requires the amount to be refunded. Note any directions about adjustment, remand, re-credit or other conditions.
- Record the relevant dates: capture the payment date, order date, date the refund became due under the order, application date and actual refund date when available.
- Reconcile the amount: match the amount in the order to the payment record. If more than one appeal or payment is involved, prepare a line-by-line reconciliation instead of one unexplained total.
- Check the electronic ledgers: establish whether the amount came from the electronic cash ledger, electronic credit ledger or another permitted payment route, and whether any credit has already been restored.
- Check for an earlier RFD-06: if a previous refund application was rejected, retain the RFD-06 and use the fresh-application procedure only when the facts fit the circular.
- Verify current rules: confirm the consolidated CGST Act, the current section 56 rate notification and the portal instructions applicable to the tax period and jurisdiction.
How to file the refund application electronically
CBIC’s Refund Rules guidance describes electronic filing of FORM GST RFD-01 on the common portal. A taxpayer may file directly or through a facilitation centre notified by the Commissioner. The exact screen names and document limits can change, so use the labels shown in the live portal rather than an old screenshot.
- Start the refund application: sign in to the GST common portal and open the electronic refund application for FORM GST RFD-01. Select the refund basis that corresponds to the appellate or other order.
- Enter the order details: provide the order reference or other identifying information requested by the form. For an appeal-based claim, enter the order type, number, date and issuing authority exactly as they appear on the certified or downloaded order.
- Enter the payment details: report the reference number or other proof for payment of the section 107(6) or 112(8) amount. Ensure the amount and date agree with the ledger or challan record.
- Attach documentary evidence: upload the applicable order, payment evidence and any supporting documents required for the selected refund category. Use readable files and consistent file names so the officer can connect each document to the schedule.
- State the refund computation: show the principal amount sought and separately identify any statutory interest being claimed under section 115. Keep the calculation sheet tied to the payment and refund dates.
- Review and submit: check the tax period, GSTIN, bank details, amount, order identifiers and attachments before submission. Complete the electronic verification method available to the authorised signatory.
- Save the acknowledgement: retain the ARN or reference generated by the portal, the submitted form, uploaded documents and the date of filing. These records are needed for correspondence and any deficiency response.
The official guidance requires applicable documentary evidence but does not establish one universal attachment list for every refund basis. A portal prompt, deficiency memo or officer request may require additional material.
Special route after an RFD-06 rejection
Circular No. 111/30/2019-GST, dated 3 October 2019, addresses a specific situation: the original refund claim was rejected in FORM GST RFD-06, and a subsequent appeal or other forum allows a refund.
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In that situation, file a fresh FORM GST RFD-01 under the category “Refund on account of assessment/provisional assessment/appeal/any other order.” The fresh claim should identify the order type, order number, order date and issuing authority.
Attach the decision trail
Upload the favourable order, the refund rejection order or other challenged order, and the related documents needed to establish the entitlement and amount. The officer must be able to trace the claim from the original rejection to the later decision that permits refund.
Do not debit the same credit amount twice
Where an amount debited from the electronic credit ledger remains unre-credited while the appeal is pending, the circular says the taxpayer need not debit it again for the fresh claim. Preserve the ledger history showing the original debit and the absence of re-credit. This instruction belongs to the circular’s previously rejected-claim scenario; do not assume it applies to every section 115 claim.
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Officer processing
The proper officer processes the fresh application and issues the relevant refund order and payment order for the amount allowed. Keep the acknowledgement and monitor notices or deficiency communications through the portal.
Documents that make the claim auditable
A strong application tells one consistent story: what was paid, why it was paid, which order requires return, and how the requested amount was calculated. Assemble a document pack containing, as applicable:
- the Appellate Authority or Appellate Tribunal order requiring refund;
- the original order or demand that was challenged;
- RFD-06 and the earlier application, where the claim had previously been rejected;
- the payment reference, challan, electronic cash ledger entry or electronic credit ledger entry for the statutory deposit;
- ledger extracts showing any debit and whether a re-credit occurred;
- the order number, date and issuing authority in a separate schedule;
- a calculation sheet showing principal, payment date, refund date and the section 56 rate used for section 115 interest;
- bank-account and other refund details requested by the current RFD-01 workflow; and
- correspondence or deficiency responses that explain any mismatch between the order and the payment record.
Use the same spelling, number format and dates in the form, order schedule and attachments. A mismatch can make an otherwise valid claim look like a duplicate or unsupported payment.
How to calculate the interest period without overstating it
For a qualifying section 115 refund, identify the date on which the pre-deposit was paid and the date on which the refund was actually made. The statutory period runs between those dates. The rate is the rate specified under section 56 for the relevant period.
Do not insert an old percentage merely because it appears in a calculator, older commentary or a prior claim. Confirm the notified rate and whether a rate change affects the dates in your computation. If the payment and refund span more than one notified rate period, obtain professional advice on the period-by-period calculation rather than applying one rate without checking.
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1Clear out junk files and repair common Windows errors2Scan for outdated or missing drivers - takes under a minute3Repair Windows errors before they cause bigger problemsKeep the principal and interest as separate lines. The order may direct return of the principal while the portal or officer separately determines the interest component. The available official material does not establish a universal portal field or automatic-credit procedure for every case, so verify how the current application and refund order handle the interest request.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Common mistakes and practical fixes
Claiming under the wrong legal basis
Problem: the application describes a general disputed-tax payment but does not prove a section 107(6) or 112(8) deposit.
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Fix: attach the payment record and identify the statutory section in the explanation and computation. If the payment was made under another provision, obtain advice on the correct refund route instead of forcing it into section 115.
Using the general 60-day rule as the start date
Problem: interest is calculated only after 60 days from RFD-01 filing.
Fix: for a qualifying appeal pre-deposit, analyse the payment-to-refund period required by section 115. Keep the section 56 60-day framework distinct from that specific rule.
Filing a duplicate debit from the credit ledger
Problem: the taxpayer debits the electronic credit ledger again even though the original debit remains unre-credited.
Fix: if the facts match Circular No. 111/30/2019-GST’s previously rejected-claim scenario, rely on the existing debit evidence and do not repeat the debit. Explain the ledger position in the fresh application.
Omitting the earlier rejection order
Problem: a fresh claim follows an RFD-06 rejection, but the rejection and challenged order are not attached.
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Fix: provide the complete decision trail and identify the later favourable order that changed the refund position.
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Relying on an outdated portal guide
Problem: an old article gives menu labels, attachment limits or rate figures that no longer match the portal.
Fix: follow the live RFD-01 form, current CBIC instructions and the applicable notification. Save the submitted acknowledgement and every communication.
Illustrative claim timeline
Assume, purely as an example, that a taxpayer pays a qualifying amount under section 107(6), receives an Appellate Authority order requiring that amount to be refunded, and files RFD-01 with the payment record and order. The taxpayer should record the payment date as the start of the section 115 interest period, identify the rate notified under section 56 for the relevant dates, and keep the actual refund date for the end of the computation.
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If the first RFD-01 was rejected in RFD-06 and a later order allows the refund, the taxpayer should instead follow the fresh-application route described in Circular No. 111/30/2019-GST, including the original rejection and later favourable order. Whether section 115 applies to the particular amount still depends on how and under which provision the amount was paid.
When professional review is sensible
A qualified GST tax adviser or chartered accountant with indirect-tax experience can be useful where multiple deposits, mixed cash and credit payments, changing notified rates, partial relief, remand directions or ledger re-credit issues make the computation difficult. Professional review is especially valuable when the order does not expressly say “refund” but changes the demand in a way that may affect the deposit.
Professional assistance does not replace the taxpayer’s responsibility to preserve the payment reference, order and portal acknowledgement. Ask the adviser to reconcile those primary records and to identify the notification and consolidated-law version used for the rate and procedure.
Current-law and publication-date caution
The official FAQ explaining interest on pre-deposit refunds is an older second edition, and Circular No. 111/30/2019-GST is dated 3 October 2019. The CGST Act text and portal workflow can be amended after those publications. CBIC has also issued later rules and amendment notices, including a 2025 Second Amendment Rules notice displayed on its homepage.
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